S S SERVICES PROVIDERS THROUGH ITS PARTNER SHERRY SINGLA vs. DEPUTY COMMISSIONER/ ASST COMMISSIONER OF INCOME TAX, CIRCLE PATIALA

CWP/22709/2025HC Punjab & HaryanaPHHC01123352202522 September 2026Author: MR. JUSTICE SUNISH BINDLISH,MR. JUSTICE DEEPAK SIBAL1 pages
AI SummaryWithdrawn

What were the facts?

The petitioner, S.S. Service Providers, filed a writ petition (WP-22709-2025) before the High Court of Punjab and Haryana. The respondents were the Deputy Commissioner/Assistant Commissioner of Income Tax and others. The petitioner sought to withdraw the petition with liberty to file a fresh one on the same cause of action, also challenging Section 147A of the Income Tax Act, 1961. The court granted the petitioner's request to withdraw the petition.

What did the High Court hold?

The Tribunal (High Court) decided to allow the petitioner's request to withdraw the writ petition. The court granted the petitioner liberty to file a fresh petition on the same cause of action, which also included the challenge to Section 147A of the Income Tax Act, 1961. Consequently, any pending applications related to this petition were also disposed of. The court's decision was based on the petitioner's explicit request for withdrawal and liberty to refile. No adjudication on the merits of the case or the challenge to Section 147A occurred.

What were the issues?

1. Whether the petitioner is permitted to withdraw the writ petition with liberty to file a fresh petition on the same cause of action, including the challenge to Section 147A of the Income Tax Act, 1961? Assessee's Contention: The petitioner, through their counsel, sought to withdraw the present writ petition with liberty to file a fresh one on the same cause of action, which included challenging Section 147A of the Income Tax Act, 1961. The petitioner requested this liberty from the court. Revenue's Contention: The judgment records that Mr. Rana Gurtej Singh, Jr. Standing Counsel, appeared for the respondents. However, no specific arguments or contentions were recorded for the revenue regarding the withdrawal request or the challenge to Section 147A.

Which sections of the Income-tax Act were involved?

Section 147A

AI-generated summary — verify with the full judgment below

144 144 144 144

IN IN IN IN S. S. S. S. S. S. S. S. SERVICE SERVICE SERVICE SERVICE DEPUTY COM DEPUTY COM DEPUTY COM DEPUTY COM AND OTHER AND OTHER AND OTHER AND OTHER

CORAM: CORAM: CORAM: CORAM: H

H

Present : M

M

**

DEEPAK SIB DEEPAK SIB DEEPAK SIB DEEPAK SIB

1.

L with liberty to also to challen

2.

D

3.

Pe

22 22 22 22.09.2026 .09.2026 .09.2026 .09.2026 Vandana yadav

THE HIGH COURT OF PUNJA THE HIGH COURT OF PUNJA THE HIGH COURT OF PUNJA THE HIGH COURT OF PUNJA AT CHANDIGARH AT CHANDIGARH AT CHANDIGARH AT CHANDIGARH

CW CW CW CW Da Da Da Da

ES PROVIDERS ES PROVIDERS ES PROVIDERS ES PROVIDERS

VERSUS VERSUS VERSUS VERSUS MMISSIONER/ASST. COMMIS MMISSIONER/ASST. COMMIS MMISSIONER/ASST. COMMIS MMISSIONER/ASST. COMMIS RS RS RS RS

HON'BLE MR. JUSTICE DEEPA HON'BLE MR. JUSTICE DEEPA HON'BLE MR. JUSTICE DEEPA HON'BLE MR. JUSTICE DEEPA HON’BLE MR. JUSTICE SUNIS HON’BLE MR. JUSTICE SUNIS HON’BLE MR. JUSTICE SUNIS HON’BLE MR. JUSTICE SUNIS Mr. Rochak Singla, Advocate, for Mr. Rana Gurtej singh, Jr. Standin *** AL, J.(Oral) (Oral) (Oral) (Oral) earned co

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